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friends welcome back to the course in the last lecture I discussed with you about the performer invoice now I wanted to discuss with you about the commercial invoice but I thought that before I talk to you about the commercial invoice it is very much required that I should talk to you about the export content so in this lecture I will discuss about the export content export contact has to be signed at this point between the buyer and the seller once the performance proposal which means the price which means the packing which means the payment terms the method of payment delivery terms date of delivery the nature of income terms what will be the ecoterms conditions all these things are discussed and agreed between the buyer and the seller once that is done it means you have got the order many times when the business is not very big the buyer simply signs the apartment voice if it contains all the conditions that has been agreed between the buyer and the seller or if it has not been agre